Punjab and Haryana High Court
CWP/34315/2024 of SIMRAN JAIDKA Vs UNION OF INDIA AND OTHERS on 7 September 2026
HIGH COURT OF PUNJAB AND HARYANA Simran Jaidka Union of India CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE M Present: Mr. SANJEEV PRAKASH SHARMA, J.(Oral) 1. Admittedly, the petitioner has preferred an Appeal against the order of assessment which is pending Tax (Appeals).
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Simran Jaidka
Union of Indi
CORAM: H
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Present:
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SANJEEV P
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1. A order of asse Tax (Appeals regarding the (JAO) instead has been deci Singh vs. Un Coordinate B Bhangu vs. counsel for t Petition be all
2. N
3. M Vaibha Gupta IN THE HIGH COURT OF PUN AT CHANDIGA C D a
Vs. a & Ors.
HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Manpreet Singh Kanda, Adv
*** RAKASH SHARMA, J.(Oral) Admittedly, the petitioner has p ssment which is pending befor ). Learned counsel for the petitio notice having been issued by J d of the procedure under the new ided by this Court in CWP No nion of India and others, decid Bench in CWP No.15745 of 2 Union of India and others, de the petitioner, in view thereto, lowed in the same terms. Notice of motion. Ms. Yogesh Putney, Sr. Stand a, Standing Counsel, accepts noti NJAB AND HARYANA ARH CWP-34315-2024 (O&M) Date of Decision: 18.12.2024
…Petitioner
…Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH vocate for the petitioner. ) preferred an Appeal against the re the Commissioner of Income oner has submitted that the issue Jurisdictional Assessing Officer w regime, is a legal issue which o.21509 of 2023 titled as Jasjit ded on 29.07.2024, and by the 2024 titled as Jatinder Singh ecided on 19.07.2024. Learned , prayed that the present Writ ding Counsel along with Mr. ice on behalf of the revenue.
e e e r h t e h d t . RAJESH KUMAR 2024.12.19 12:36 I attest the accuracy and authenticity of this order/judgment.
CWP-34315-2024 (O&M)
4. We find that as the petitioner has already approached the appellate authority where its Appeal is pending, it would not be appropriate for this Court to pass an order relating to the same issue which is before the concerned Appellate Authority. It is always open to the petitioner to argue his point before the Appellate Authority including the issue with regard to the jurisdiction in view of the judgments passed by this Court as above.
5. Granting aforesaid liberty to the petitioner, we do not propose to further entertain this Writ Petition and at the same time, we observe that the CIT (Appeals) will take into consideration the judgments passed by this Court in Jasjit Singh (Supra) and Jatinder Singh Bhangu (supra) for deciding the appeal of the petitioner.
6. The Writ Petition is disposed of in the aforementioned terms.
7. It is made clear that no recovery proceedings shall be initiated against the petitioner till the appeal is decided, keeping in view the law as settled by this Court in Jasjit Singh (Supra) and Jatinder Singh Bhangu (su- pra).
8. All pending applications also stand disposed of accordingly.
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH)
JUDGE 18.12.2024 rajesh
1. Whether speaking/reasoned? : Yes/No
2. Whether reportable?
: Yes/No RAJESH KUMAR 2024.12.19 12:36 I attest the accuracy and authenticity of this order/judgment.